Regional Taxes
3. Regional taxes are considered to be taxes established by this Code and the laws of the subjects of the Russian Federation on taxes, which are mandatory for payment within the territories of the corresponding subjects of the Russian Federation, unless otherwise provided in paragraph 7 of this article.
Regional taxes come into force and cease to be in effect within the territories of the subjects of the Russian Federation in accordance with this Code and the laws of the subjects of the Russian Federation on taxes.
When establishing regional taxes, legislative (representative) bodies of state authority of the subjects of the Russian Federation determine the following elements of taxation in the order and limits provided for by this Code: tax rates, procedures and deadlines for paying taxes, if these elements of taxation are not established by this Code. Other elements of taxation for regional taxes and taxpayers are determined by this Code.
Regional taxes include:
1) property tax on organizations;
2) gambling business tax;
3) transport tax
Source: "Tax Code of the Russian Federation (Part One)" dated 31.07.1998 No. 146-FZ (as amended on 28.07.2012)
Морфология
Род
Понятие «региональные налоги» мужского рода.
Склонение и число
| Падеж | Единственное число | Множественное число |
|---|---|---|
| Р | регионального налога | региональных налогов |
| Д | региональному налогу | региональным налогам |
| В | региональный налог | региональные налоги |
| Т | региональным налогом | региональными налогами |
| П | региональном налоге | региональных налогах |